Indiana § 6-9-29.5-4 Requirement to send certified copy of ordinance to the department;
timing of beginning tax collection

Indiana Statutes

§ 6-9-29.5-4 — Requirement to send certified copy of ordinance to the department; timing of beginning tax collection

Indiana § 6-9-29.5-4

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 29.5Food and Beverage Tax Administration

This text of Indiana § 6-9-29.5-4 (Requirement to send certified copy of ordinance to the department; timing of beginning tax collection) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-9-29.5-4 (2026).

Text

(a)If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue collects the revenue from the food and beverage tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:

(1)the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or

(2)the effective date specified in the ordinance.

(b)If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable

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(a) If an ordinance is adopted under this
article, the adopting body must immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue.
Notwithstanding any other provision in this article, if the department
of state revenue collects the revenue from the food and beverage tax,
the department of state revenue shall begin collecting the tax as
provided in the ordinance for periods beginning on or after the later of:
(1) the first day of the month that is not less than thirty (30) days
after the ordinance is sent to the commissioner of the department
of state revenue; or
(2) the effective date specified in the ordinance.
(b) If an ordinance does not specify an effective date, the ordinance
shall be considered effective on the earliest date allowable under this
section.